S.C : whether the concept of “change of opinion” stands obliterated w.e.f. 1st April, 1989, i.e., after substitution of s. 147 of the IT Act, 1961 by Direct Tax Laws (Amendment) Act, 1987 ?
Supreme Court Of India CIT vs. Kelvinator Of India Ltd. Section 147 Asst. Year 1987-88 S.H. Kapadia, Aftab Alam & […]